The Wisconsin use tax is a 5% tax imposed on the purchase price of tangible personal property, certain coins and stamps, certain leased property affixed to realty, certain digital goods, or taxable services that are used, stored, or consumed within Wisconsin, but upon which a Wisconsin sales or use tax has not previously been paid.

What is the county rate?

For the 62 Wisconsin counties who have adopted a county tax, the county tax is a 0.5% tax imposed on the sales price from retail sales, licenses, leases, or rentals of tangible personal property, certain coins and stamps, certain leased property affixed to realty, or certain digital goods, or the selling, licensing, performing, or furnishing of taxable services in a county with a county tax, with the following exception. Sales of motor vehicles, boats, recreational vehicles, and aircraft are subject to the county use tax (rather than county sales tax).

Retailers who make sales subject to the 0.5% county tax must collect 5.5% sales tax on their retail sales:

5% state sales tax, and

0.5% county sales tax.

Sales Tax Rate Chart

The following chart lists the total sales and use tax rate for each county. The effective date of the county or stadium tax is shown below the tax rate for those counties in which the county or stadium tax applies.

COUNTY NAME AND CODE

STATE TAX RATE

COUNTY TAX RATE & EFFECTIVE DATE

STADIUM TAX RATE & EFFECTIVE DATE

TOTAL

Adams (1)

5%

0.50% -- 1/1/94

5.50%

Ashland (2)

5%

0.50% -- 4/1/88

5.50%

Barron (3)

5%

0.50% -- 4/1/86

5.50%

Bayfield (4)

5%

0.50% -- 4/1/91

5.50%

Brown (5)

5%

0.50% -- 11/1/00

5.50%

Buffalo (6)

5%

0.50% -- 4/1/87

5.50%

Burnett (7)

5%

0.50% -- 4/1/89

5.50%

Calumet (8)

5%

5%

Chippewa (9)

5%

0.50% -- 4/1/91

5.50%

Clark (10)

5%

0.50% -- 1/1/09

5.50%

Columbia (11)

5%

0.50% -- 4/1/89

5.50%

Crawford (12)

5%

0.50% -- 4/1/91

5.50%

Dane (13)

5%

0.50% -- 4/1/91

5.50%

Dodge (14)

5%

0.50% -- 4/1/94

5.50%

Door (15)

5%

0.50% -- 4/1/88

5.50%

Douglas (16)

5%

0.50% -- 4/1/91

5.50%

Dunn (17)

5%

0.50% -- 4/1/86

5.50%

Eau Claire (18)

5%

0.50% -- 1/1/99

5.50%

Florence (19)

5%

0.50% -- 7/1/06

5.50%

Fond du Lac (20)

5%

0.50% -- 4/1/10

5.50%

Forest (21)

5%

0.50% -- 4/1/95

5.50%

Grant (22)

5%

0.50% -- 4/1/02

5.50%

Green (23)

5%

0.50% -- 1/1/03

5.50%

Green Lake (24)

5%

0.50% -- 7/1/99

5.50%

Iowa (25)

5%

0.50% -- 4/1/87

5.50%

Iron (26)

5%

0.50% -- 4/1/91

5.50%

Jackson (27)

5%

0.50% -- 4/1/87

5.50%

Jefferson (28)

5%

0.50% -- 4/1/91

5.50%

Juneau (29)

5%

0.50% -- 4/1/92

5.50%

Kenosha (30)

5%

0.50% -- 4/1/91

5.50%

Kewaunee (31)

5%

5%

La Crosse (32)

5%

0.50% -- 4/1/90

5.50%

Lafayette (33)

5%

0.50% -- 4/1/01

5.50%

Langlade (34)

5%

0.50% -- 4/1/88

5.50%

Lincoln (35)

5%

0.50% -- 4/1/87

5.50%

Manitowoc (36)

5%

5%

Marathon (37)

5%

0.50% -- 4/1/87

5.50%

Marinette (38)

5%

0.50% -- 10/1/01

5.50%

Marquette (39)

5%

0.50% -- 4/1/89

5.50%

Menominee (72)

5%

5%

Milwaukee (40)

5%

0.50% -- 4/1/91

0.10% --1/1/96

5.60%

Monroe (41)

5%

0.50% -- 4/1/90

5.50%

Oconto (42)

5%

0.50% -- 7/1/94

5.50%

Oneida (43)

5%

0.50% -- 4/1/87

5.50%

Outagamie (44)

5%

5%

Ozaukee (45)

5%

0.50% -- 4/1/91

0.10% --1/1/96

5.60%

Pepin (46)

5%

0.50% -- 4/1/91

5.50%

Pierce (47)

5%

0.50% -- 4/1/88

5.50%

Polk (48)

5%

0.50% -- 4/1/88

5.50%

Portage (49)

5%

0.50% -- 4/1/89

5.50%

Price (50)

5%

0.50% -- 1/1/93

5.50%

Racine (51)

5%

0.10% --1/1/96

5.10%

Richland (52)

5%

0.50% -- 4/1/89

5.50%

Rock (53)

5%

0.50% -- 4/1/07

5.50%

Rusk (54)

5%

0.50% -- 4/1/87

5.50%

St. Croix (55)

5%

0.50% -- 4/1/87

5.50%

Sauk (56)

5%

0.50% -- 4/1/92

5.50%

Sawyer (57)

5%

0.50% -- 4/1/87

5.50%

Shawano (58)

5%

0.50% -- 4/1/90

5.50%

Sheboygan (59)

5%

5%

Taylor (60)

5%

0.50% -- 7/1/99

5.50%

Trempealeau (61)

5%

0.50% -- 10/1/95

5.50%

Vernon (62)

5%

0.50% -- 1/1/97

5.50%

Vilas (63)

5%

0.50% -- 4/1/88

5.50%

Walworth (64)

5%

0.50% -- 4/1/87

5.50%

Washburn (65)

5%

0.50% -- 4/1/91

5.50%

Washington (66)

5%

0.50% -- 1/1/99

0.10% -- 1/1/96

5.60%

Waukesha (67)

5%

0.10% -- 1/1/96

5.10%

Waupaca (68)

5%

0.50% -- 4/1/89

5.50%

Waushara (69)

5%

0.50% -- 4/1/90

5.50%

Winnebago (70)

5%

5%

Wood (71)

5%

0.50% -- 1/1/04

5.50%

Caution: Retailers who are not located in a county with a tax are still subject to the county tax and are required to collect and remit it, if they:

make taxable sales that are sourced to (i.e., take place in) a county with a tax; or

sell a motor vehicle, boat, recreational vehicle, or aircraft that will be customarily kept in a county which has adopted the county tax.

To determine the appropriate Wisconsin state, county, and/or stadium sales and use tax rate that applies to a particular transaction, click here.